Designation of income-tax authorities reallocates jurisdiction and empowers chief commissioners to authorise subordinate officers' functions. The Central Board of Direct Taxes, under section 120 of the Income-tax Act, 1961, suppresses a prior notification (except for past acts) and designates Chief Commissioners and their headquarters to exercise powers and perform functions in respect of specified territorial areas, persons, incomes or cases that were under the Commissioners of Income-tax and Commissioners of Income-tax (Appeals). It also authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate Income-tax authorities to exercise such powers and functions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Designation of income-tax authorities reallocates jurisdiction and empowers chief commissioners to authorise subordinate officers' functions.
The Central Board of Direct Taxes, under section 120 of the Income-tax Act, 1961, suppresses a prior notification (except for past acts) and designates Chief Commissioners and their headquarters to exercise powers and perform functions in respect of specified territorial areas, persons, incomes or cases that were under the Commissioners of Income-tax and Commissioners of Income-tax (Appeals). It also authorises those Chief Commissioners or the specified Commissioners to issue written orders directing subordinate Income-tax authorities to exercise such powers and functions.
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